Church, Jr., Walter of Morganton, NC

Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Church was suspended for four years, effective February 23, 2015, in connection with the disciplinary action taken by the North Carolina State Board of CPA Examiners. Specifically, the state board suspended Mr. Church’s CPA certificate for four years for engaging in prohibited transactions and other ERISA violations in connection with his Company’s 401(k) Profit Sharing Plan, and for making misrepresentations on his 2012 and 2013 annual CPA certificate renewals.